Consumption Tax Adjustment on the Change of Use of Fixed Assets
JAPAN TAX BULLETINFY2026 JCT Reform Update: Extended 8-Year Transitional Deduction Schedule and Reduced JPY 100M Cap for Non-Registered Supplier Purchases
Contents
1. Special tax measures for deferral of national tax payments
2. Additional tax measure for extension of the national tax filing deadlines
3. Special tax measures for carried-back losses
4. Special tax credit /special depreciation applicable to capital investment for remote work
5. Other tax measures
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